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2008 (12) TMI 314 - ITAT BANGALORE-B
Extract:
.......ril, 2004 is retrospective in nature. Since the issue stands decided by the Hon ble jurisdictional High Court, therefore following that judgment, it is held that the learned CIT(A) was justified in allowing the deduction in respect of delayed payment of employees /employer s contribution to PF and ESI. 6. In the result, the appeal is partly allowed